Employment Insurance (EI) earnings chart
This chart describes the different types of monies paid or payable on separation or during a benefit period. Each type of money specifies if the revenue is considered to be earnings, and if so, how it is allocated for EI benefit purposes.
Table of contents
- Accumulated sick leave
- Bonus
- Call back pay
- Commissions
- Compassionate care leave
- Committee/Board member fees
- Criminal injuries
- Damages-Breach of hiring contract or recal rights
- Damages vs disciplinary action
- Damages for wrongful dismissal
- Deferred salary leave
- Elected public officials and judges
- Executors fees
- Games and sports
- GST
- Jury/witness fees
- Motor vehicle accident insurance payments
- Non pecuniary income
- Overtime
- Paid maternity leave
- Paid parental leave
- Paid sick leave
- Pension from employment including CPP & QPP
- Pension not arising from employment
- Preventative withdrawal payments
- Profit sharing
- Relief grants
- Reserve forces
- Retaining fees
- Retirement payments
- Retroactive salary increase
- Return to work pay
- Self-employment other than farming
- Self-employment in farming
- Severance pay
- Shift premiums
- Statutory holiday pay
- Strike pay
- Supplementary Unemployment Benefit
- Tax returns
- Tips
- Training allowance and
- Vacation pay
- Volunteer fire fighter
- Wages in lieu of notice
- Wages or salary
- Wages loss indemnity
- Workers compensation
| Reason for or description of payment | Is this type of money considered as earnings and the applicable Employment Insurance Regulation | How this type of money is allocated and the applicable Employment Insurance Regulation |
|---|---|---|
| Accumulated sick leave credits | ||
| On separation | Yes 35(2) | Allocated from the week of separation at normal weekly earnings, other earnings are taken into account 36(9) & 36(10) |
| At a specified time each year — a type of anniversary payment | Yes 35(2) | Allocated to the week of the transaction in which the anniversary date payment is made 36(19)(b) |
| Bonus | ||
| Closure of business — Bonus payable to the employee who is on staff at the time the closure is announced and who remains working until all production or clean up is finished | Yes 35(2) | Allocated from the week of separation at normal weekly earnings, other earnings are taken into account 36(9) & 36(10) |
| Cost of living | Yes 35(2) | Allocated to period worked when services were performed 36(4) Or If no services were performed, allocated to the period payable 36(5) |
| End of season | Yes 35(2) | Allocated to period worked 36(4) |
| Event bonus. For example, a Christmas bonus, a signing of a contract bonus | Yes 35(2) | Allocated to week of the event 36(19)(b) |
| Incentive for production | Yes 35(2) | Allocated to period worked 36(4) |
| Separation/retirement | Yes 35(2) | Allocated from week of separation at normal weekly earnings, other earnings are taken into account 36(9) & 36(10) |
| Shift/premium | Yes 35(2) | Allocated to period worked |
| Call back pay | ||
| Ensures that the employee is paid for at least a set number of hours when the employee is called back in to work when not previously scheduled to do so. | Yes 35(2) | Allocated to the period for which payable 36(5) |
| Commissions | ||
| Person paid on commission. For example, real estate agent, auto salesman. | Yes 35(2) | Allocated to the transaction date when payment arise from a transaction 36(6) Or Allocated to the period worked when the payment arise from services 36(6) |
| Compassionate care leave | ||
| A leave plan providing payments for the care or support of a family member and these payments are not paid under an approved Supplemental Unemployment Benefit Plan (SUB) | 35(2)(c)(iv) | Allocated to the weeks paid or payable or would have been payable if the person had applied 36(12)(e) |
| When payments for a compassionate care leave are paid under an approved Supplemental Unemployment Benefit Plan (SUB) | No 38 | Not allocated |
| Committee/Board member fees | ||
| Payment based on contract | Yes 35(2) | Allocated to period were services were performed 36(4) Or If paid without the performance of services, allocated to the period of contract 36(5) |
| No contract | Yes 35(2) | Allocated to period were services were performed 36(4) |
| Criminal injuries | ||
| Court order or from a provincial government | No | Not allocated |
| Damages — Breach of hiring contract or recall rights | ||
| Court order or out of court settlement | Yes 35(2) | Allocated at normal weekly earnings, less legal expenses, to the period payable 36(5) |
| Damages — Finding or an admission that disciplinary action was warranted | ||
| Judgement of tribunal or a settlement reached between parties | Yes 35(2) | Allocated at normal weekly earnings, less legal expenses, starting in the 1st week in respect of which earnings are awarded 36(11) |
| Damages for wrongful dismissal | ||
| Court order or out of court settlement | Yes 35(2) | Allocated from the week of the lay-off or separation at normal weekly earnings, less legal expenses, starting in the week of the lay-off or separation 36(9) & 36(10) Or If awarded to specific weeks, allocated to those specific weeks 36(11) |
| Deferred salary leave | ||
| Deferred salary paid while on leave | Yes 35(2) | Allocated to period of leave 36(5) |
| Elected Public officials and judges | ||
| . | Yes 35(2) | Allocated to period services performed 36(4) |
| Executors fees | ||
| Fees paid for carrying out directions in a will | Yes 35(2) | Allocated to period were services were performed 36(4) |
| Games and sports | ||
| Payment to individuals playing sports or games when there is an employer-employee relationship or when the player has a contract to play the sport or game | Yes 35(2) | If paid only for the services, allocated to period involved in training, practice and/or actual playing 36(4) Or If paid for a season, allocated over that season period 36(5) For professional athletes, it depends on the terms of the contract 36(5) |
| GST | ||
| Refund of Goods and Services Tax (GST) | No | Not allocated |
| Jury/witness fees | ||
| Fees paid by a court for service on Juries or to appear as a witness | No | Not allocated |
| When fees are paid to an expert witness by attorneys in order to testify or when regular salary is paid by an employer for jury duty | Yes 35(2) | Allocated to the period the expert witness testifies 36(4) Or Allocated to the period on jury duty if paid by an employer 36(5) |
| Motor vehicle accident insurance payments | ||
| Compensation for lost wages that a person receives or is entitled to receive from a motor vehicle insurance plan provided under provincial law where EI benefits are not taken into account when calculating the amount of compensation under the provincial law | Yes 35(2)(d) | Allocated to weeks for which the payments are paid or payable or would have been payable if the individual had applied 36(12) |
| Compensation for lost wages that a person receives or is entitled to receive from a motor vehicle insurance plan provided under provincial law where EI benefits are taken into account when calculating the amount of compensation under the provincial law | No | Not allocated |
| Compensation for lost wages that a person has received from a motor vehicle insurance plan provided under provincial law where a person accumulates the number of hours required to qualify for EI benefits | No 35(3) | Not allocated |
| Damages paid under an accident insurance settlement where the plan is not provided under provincial law | No | Not allocated |
| Non pecuniary income | ||
| Room and board, car, etc. | Yes 35(10)(d) | Allocated to period were services are performed 36(4) Or If without the performance of services, allocated to period payable 36(5) |
| Overtime | ||
| Paid for period worked | Yes 35(2) | Allocated to period worked 36(4) |
| Compensatory time taken | Yes 35(2) | Allocated to period of leave 36(5) |
| Compensatory time not taken, money issued on separation | Yes 35(2) | Allocated to period worked 36(4) |
| Paid maternity leave | ||
| A leave plan providing payments for a maternity leave and these payments are not paid under an approved Supplemental Unemployment Benefit Plan (SUB) | Yes 35(2)(c) (ii) | Allocated to the weeks for which the payments are paid or payable or would have been payable if the person had applied 36(12) |
| When payments for a maternity leave are paid under an approved Supplemental Unemployment Benefit Plan (SUB) | No 38 | Not allocated |
| Paid parental leave | ||
| A leave plan providing payments for a parental leave and these payments are not paid under an approved Supplemental Unemployment Benefit Plan (SUB) | Yes 35(2)(c)(iii) | Allocated to the weeks for which the payments are paid or payable or would have been payable if the person had applied 36(12) |
| When payments for a parental leave are paid under an approved Supplemental Unemployment Benefit Plan (SUB) | No 38 | Not allocated |
| Paid sick leave | ||
| A sick leave plan providing sick live wages while a person is unable to work due to health reasons | Yes 35(2)(c) | Allocated to the weeks for which the paid sick leave is made or would have been payable if the person had applied 36(12)(a) |
| Pension arising from employment, including the pension paid under Canada Pension Plan and Quebec Pension Plan | ||
| Pension bridging benefit | Yes 35(2)(e) | Allocated as an annuity 36(14) & 36(16) |
| Lump sum payment | Yes 35(2)(e) | Converted to an annuity and allocated as a weekly amount using the “Weekly Annuity Equivalents for a Lump Sum of $1000 According to Age of Claimant” table from the first week the amount was paid or payable 36(15), 36(16) & 36(17) |
| Periodic payment | Yes 35(2)(e) | Allocated at weekly rate to the period for which it is paid or payable 36(14) & 36(16) |
| Pension of a person who requalifies for EI benefits if sufficient insurable hours have been accumulated since the start of payment pension | No 35(7)(e) | Not allocated |
| Pension credits transferred into a non-commutable lock-in RRSP and the person has no access until it paid as an annuity | Yes 35(2)(e) | Allocated when the annuity payments commence from the RRSP to the period for which the annuity payments are paid or payable 36(14) Note: Will not be considered and allocated until the annuity is paid or payable from the contributions in the RRSP |
| Deferred pension under pension plan option | Yes 35(2)(e) | If paid as an annuity, allocated to the period for which the pension is paid or payable 36(14) Or If paid as a lump sum, allocated from the 1st week paid or payable 36(15) & 36(17) Note: Will not be considered and allocated until the payment of the deferred pension commences |
| Pension credits transferred to another employer's pension fund | Yes 35(2)(e) | If paid as an annuity, allocated to the period for which the pension is paid or payable 36(14) Or If paid as a lump sum, allocated from the 1st week paid or payable 36(15) & 36(17) Note: Will not be considered and allocated until the pension is paid or payable from the new pension plan |
| Disability pension | No 35(7)(a) | Not allocated |
| Pension — Not earnings arising from employment | ||
| Canada Pension Plan (CPP) assigned to a pensioner's spouse | No 35(1) | Not allocated |
| Portion of pension based on additional voluntarily contributions to a pension fund | No 35(1) | Not allocated |
| Portion of pension payable to a spouse as part of legal separation or divorce decree | No 35(1) | Not allocated |
| Private | No 35(1) | Not allocated |
| Survivors or dependants | No 35(1) | Not allocated |
| Veterans pension paid by the Veterans Affairs Canada | No 35(1) | Not allocated |
| Preventative withdrawal payments | ||
| Indemnity payments to which a worker is entitled under a provincial Law available in French only | Yes 35(2)(f) | Allocated to the weeks for which the payments are made or would have been entitled to receive 36(12)(c) |
| Profit sharing plans | ||
| Cash or current distribution profit sharing plan | Yes 35(2) | Allocated to the weeks in which the services were performed 36(6) |
| Employee's profit sharing plan | Yes 35(2) | Considered payable when the moneys are distributed to the employee and are then allocated to the weeks in which the services were performed, less any accumulated interest 36(6) |
| Deferred profit sharing plan | Yes 35(2) | Considered payable when the moneys are distributed to the employee and are then allocated to the weeks in which the services were performed 36(6) |
| Registered profit sharing pension plan | Yes 35(2)(e) | Allocated as a payment out of a pension fund — refer to Pensions |
| Relief grants | ||
| One time payment | No 35(7)(c) | Not allocated |
| Reserve forces | ||
| . | Yes 35(2) | Allocated to the period the individual was a member of the forces 36(19)(a) |
| Retaining fees | ||
| Received while unemployed | Yes 35(2) | Allocated to the period for which paid 36(5) |
| Retirement payments | ||
| Payments to bridge until pension. Not out of a pension fund. Regular or reduced salary — Person no longer an employee | Yes 35(2) | Allocated from week of separation at normal weekly earnings, other earnings are taken into account 36(9) Or If payments are made as a bridging benefit out of general company revenue and these payments qualify as a pension bridging benefit, allocated as a pension 36(14) |
| Payments to bridge until pension. Not out of a pension fund. Regular or reduced salary — Person is still an employee | Yes 35(2) | This is regular or reduced salary. allocated to period payable 36(5) |
| Retroactive salary increase | ||
| No 35(7)(d) | Not allocated | |
| Return to work pay | ||
| Paid to ensure employee returns to work for employer | Yes 35(2) | Allocated to the period for which payable 36(5) |
| Self–employment in other than farming | ||
| Self-employment earnings (gross income less operating expenses, other than capital expenditures) from services performed | Yes 35(10)(c) | Allocated to week or weeks in which the services were performed 36(6) |
| Self-employed earnings from a transaction (gross income less operating expenses, other than capital expenditures) that are greater than the maximum yearly insurable earnings divided by 52 ($850 in 2011) | Yes 35(10)(c) | Allocated to the week or weeks in which the work was performed that gave rise to the transaction (you must let Service Canada know when the work was performed that gave rise to the transaction) 36(6.1)(a) |
| Self-employed earnings from a transaction (gross income less operating expenses, other than capital expenditures) that are less than or equal to the maximum yearly insurable earnings divided by 52 ($850 in 2011) | Yes 35(10)(c) | Allocated to:
36(6.1)(b) |
| Self–employment in farming | ||
| Self-employed earnings from a transaction (gross income less operating expenses, other than capital expenditures) that are greater than the maximum yearly insurable earnings divided by 52 ($850 in 2011) | Yes 35(10)(b) | Allocated to the week or weeks in which the work was performed that gave rise to the transaction (you must let Service Canada know when the work was performed that gave rise to the transaction) 36(7)(a) |
| Self-employed earnings from a transaction (gross income less operating expenses, other than capital expenditures) that are less than or equal to the maximum yearly insurable earnings divided by 52 ($850 in 2011) | Yes 35(10)(b) | Allocated to:
36(7)(a) |
| Self-employed earnings received in the form of a subsidy from a federal or provincial program (gross subsidy less operating expenses, other than capital expenditures) | Yes 35(10)(b) | Allocated to the week in which the subsidy was paid 36(7)(b) |
| Severance pay | ||
| On separation | Yes 35(2) | Allocated from week of lay-off or separation at normal weekly earnings, other earnings are taken into account 36(9) |
| Shift premiums | ||
| Yes 35(2) | Allocated to the period earned 36(4) | |
| Statutory holiday pay | ||
| Yes 35(2) | Allocated to week of holiday unless agreement to substitute holiday exists 36(13) | |
| Strike pay — benefits | ||
| Received while on strike or lockout | No 35(1) | Not allocated |
| Supplementary Unemployment Benefit | ||
| Approved plan | No 37(1) | Not allocated |
| Not approved plan | Yes 35(2) | Allocated to the weeks for which the payments are paid 36(5) |
| Tax returns | ||
| Refunds from your income tax returns | No | Not allocated |
| Tips | ||
| Flat rate charged on the bill at a restaurant and shared by employees. Gratuities given by a customer to the person who serves them — a waiter or a waitress, taxi driver, tour guide etc. | Yes 35(2) | Allocated to the period in which the tips are earned 36(4) |
| Training allowance and earnings for attending training | ||
| Paid by employer while employee attending training — trainee has not been referred by ESDC. | Yes 35(2) | Allocated to the weeks for which the payments are paid, less any expenses 16(1) & 36(5) and 19(4) of the EI Act |
| Paid by 3rd party or organisation while a person attending training — trainee has not been referred by ESDC. | Not earnings as does not "arise out of employment". However, will be deducted from EI benefits | Will be deducted from EI benefits for the week for which the allowances are payable 16(1) & 19(4) of the EI Act |
| Paid by former employer for attending a course or program of instruction or training — trainee has not been referred by ESDC. | Not earnings 19(4) of the EI Act 16(1) | Not allocated as considered in determining the level of support to be paid to the trainee |
| Paid by 3rd party or organisation for attending a course or program of instruction or training — trainee has been referred by ESDC. | Not earnings 19(4) of the EI Act 16(1) | Not allocated as considered in determining the level of support to be paid to the trainee |
| Dependent Care, Travel, Community or living away from home Training allowance | No 19(4) of the EI Act 16(2) | Not allocated |
| Vacation pay | ||
| Paid or payable by reason of a lay-off or separation | Yes 35(2) | Allocated from week of lay-off or separation at normal weekly earnings, other earnings are taken into account 36(9) & 36(10) |
| Payable for a specific vacation period or plant shutdown | Yes 35(2) | Allocated to the vacation period or plant shutdown period at normal weekly earnings from that employment 36(8)(a) |
| Paid on anniversary date | Yes 35(2) | Allocated from the week of anniversary payment at normal weekly earnings, ignoring other earnings to allocate for the same period 36(8)(b) |
| Paid at your request with no vacation leave taken | Yes 35(2) | Allocated from the week of the request at normal weekly earnings 36(8)(b) |
| Paid with each cheque | Yes 35(2) | Allocated to the period earned 36(8)(b) |
| Trust fund administered by union/3rd party | No | Not allocated |
| Trust fund administered by employer and meets requirements | No | Not allocated |
| Trust fund - doesn't meet requirements and issued on lay-off or separation | Yes 35(2) | Allocated from week of lay-off or separation at normal weekly earnings, other earnings are taken into account 36(9) |
| Trust fund - doesn't meet requirements and issued other than on separation | Yes 35(2) | Allocated from week paid at normal weekly earnings, other earnings are ignored 36(8)(b) |
| Volunteer fire fighter | ||
| Lump sum payment | Yes 35(2) | Allocated to period in which services were performed 36(4) Or If the payment is without the performance of services, allocated to the period payable 36(5) |
| Wages in lieu of notice | ||
| Paid on separation. Amount generally represents the salary that would have been earned if the employee was given proper notice and was allowed to work the notice period | Yes 35(2) | Allocated from week of separation at normal weekly earnings, other earnings are taken into account 36(9) & 36(10) |
| Wages or salary | ||
| Yes 35(2) | Allocated to period in which wages or salary earned 36(4) Or If paid without the performance of services, allocated to the period for which payable 36(5) | |
| Wage loss indemnity | ||
| Payments paid under a Group Wage Loss indemnity plan | Yes 35(2)(c) | Allocated to the weeks for which the payments are paid or payable or would have been payable if the person had applied 36(12)(b) |
| Payments by under a Private Wage Loss indemnity plan | No 35(7)(b) | Not allocated |
| Workers compensation | ||
| All payments designed to replace lost income are earnings, except payments for full and final settlement | Yes 35(2)(b) | Allocated to the weeks for which the payments are paid 36(12) |
| Payments for prescriptions, medical treatment, rehabilitations costs, including training and medical equipment, clothing, attendant care allowances and physical impairment | Not earnings as compensating expenses incurred due to the illness or injury | Not allocated |
| Payments made in full and final settlement of the claim | No 35(7)(a) | Not allocated |